Pre-GST taxes were added to product costs; thus, no ITC benefit existed pre-GST. No credit was availed pre-GST; hence, all ITC benefit post-GST represented normal entitlement, not profiteering . The DGAP’s practice is to compare pre and post GST ITC benefit to arrive at any additional benefit accrued to the Respondent. each taxable supply made to each recipient thereby clearly indicating that netting off of the benefit of ITC benefit by the Respondent was not allowed. Each customer was entitled to receive the benefit of ITC benefit on each product purchased.